How Do I File Taxes for a Deceased Person in Hawaii?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Hawaii Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Hawaii

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form N-11

Deadline: April 20 following year of death (Hawaii uses 20th day of 4th month)

Mark "Deceased" oval and enter date of death. Attach Form N-110 (Statement of Person Claiming Refund Due a Deceased Taxpayer) if refund is due. Automatic 6-month extension to October 20 — no form required (HAR § 18-235-98(b)); an extension to file is not an extension to pay, so a balance due must be paid by April 20 with Form N-200V. HRS Chapter 235.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Taxable income of $400+ (estate); $200+ (trust distributing all income); $80+ (other trust) — HAR § 18-235-94(b); HRS § 235-94(d). Form N-40 also requires filing on gross income of $400+ (estate or trust), or any taxable income (trust)).

File estate tax returnNot required

The estate value ($0) is below Hawaii's exemption of $5,490,000.

Tax Clearance Not Required

No mandatory tax clearance. Form M-6A (Request for Release) available to obtain release confirming freedom from liability under HRS Chapter 236E. Available even for estates not required to file Form M-6.

Form: Form M-6A

More Information

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Hawaii income tax return (Form N-11) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Hawaii fiduciary return (Form N-40) may also be required. Estates exceeding $$5,490,000 must also file a Hawaii estate tax return.

The final federal and Hawaii income tax returns are due april 20 following year of death (hawaii uses 20th day of 4th month). The fiduciary return is due april 20 (calendar year); automatic 6-month extension (no application required).

No. No mandatory tax clearance. Form M-6A (Request for Release) available to obtain release confirming freedom from liability under HRS Chapter 236E. Available even for estates not required to file Form M-6. All tax obligations must be satisfied before making final distributions.

Yes. Hawaii imposes a state estate tax on estates exceeding $$5,490,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Hawaii death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Hawaii estate tax return (for estates over $$5,490,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Hawaii estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Hawaii

After a death in Hawaii, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Hawaii above the $5,490,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Hawaii estate settlement plan tracks all deadlines in order.